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TMI Blog2010 (2) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against the Order-in-Original No. 02/2007-ST (Commr.), dated 26-2-2007 vide which the Adjudicating Authority has come to the conclusion that the appellants are liable to pay duty amount of Service Tax as adjudged by him and also liable to pay the interest and has made themselves liable for imposition of penalty. 2. Heard both sides and perused the records. 3. The issue involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT). It is also his submission that the Adjudicating Authority has not considered the various decisions cited by them and also the letters written by appellants' head office to various authorities regarding exemption from Service Tax on Village Panchayat Telephones. It is his submission that the Adjudicating Authority has also not considered the CBEC Circular dated 8-8-2002. 5. Learned SDR r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Balance Sheet. 7. In view of this, without expressing any opinion on the merits of the case, we set aside the impugned order and remand the matter back to the Adjudicating Authority to reconsider the issue afresh after following the principles of Natural justice. Appellants are also at liberty to produce the evidences which they have relied upon and brought before us. Appeal is allowed by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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